Date of Publication: 01/01/2010
Last reviewed by MLTC 11/18/2024.
The resources below provides details on the tax benefits of conservation easements.
- Conservation Law Foundation's 2010 resource on Conservation Easements and Tax Benefits
- The IRS Chief Counsel’s 2013 Advice on Valuing Conservation Easements. Response regarding the valuation of perpetual conservation restrictions, or conservation easements. Specifically focuses on the application of the “Contiguous Parcel Rule” and the “Enhancement Rule” found in § 1.170A-14(h)(3)(i) of the Income Tax Regulations.